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JJD did not live with petitioner during 2003. The final judgment
in the divorce proceeding ordered petitioner to pay 72 percent of
all reasonable and necessary medical, dental, eye care, hospital,
and other health care expenses incurred in the care and treatment
of JJD.
Petitioner filed his Form 1040, U.S. Individual Income Tax
Return for 2003 as a head of household and claimed a dependency
exemption and a child tax credit for JJD. Ms. Davis did not sign
a written declaration providing that she would not claim JJD as a
dependent in 2003.
In the notice of deficiency, respondent determined that
petitioner was not entitled to a dependency exemption for JJD on
his 2003 tax return. Additionally, respondent determined that
petitioner was not entitled to a child tax credit for JJD in
2003. Finally, respondent determined that petitioner is not
entitled to file as head of household.
Discussion
I. Dependency
Generally, a taxpayer is allowed a dependency deduction for
a son or daughter if that child meets the statutory definition of
dependent. Sec. 151(c)(1), (3). The term “dependent” is defined
as an individual who receives over half of his support from a
taxpayer. Sec. 152(a).
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Last modified: November 10, 2007